Highlights

“The rule 14B registration is deemed cancelled by the portal, and communicated in FORM GST REG-38, if the operator withdraws consent and you do not amend within 30 days, or if your home-State registration is cancelled.”

“Keep filing GSTR-3B by the 20th. The waiver is a safety net, not a new due date, and interest runs regardless.”

“If the operator withdraws consent, you must file REG-14 within 30 days of its intimation to change the principal or additional place of business.”

“Section 128 lets the Government, on the Council's recommendation, waive late fee wholly or partly for a class of taxpayers, by notification.”

“The operator's consent is needed again, and the address stands amended once it consents.”

“At Rs 50 a day, the most a regular filer saves on one return is about Rs 550; a nil filer, about Rs 220.”

“A late invoice moves the date backwards, not forwards. If the invoice goes out after the thirty days, clause (a) stops applying and clause (b) takes over.”

“The seller's output tax (CGST, SGST/UTGST and IGST together) on supplies to registered persons must not exceed Rs 2.5 lakh a month.”

“Section 47(1) of the CGST Act sets a late fee of Rs 100 a day under CGST, up to Rs 5,000, for a return under section 39 not filed by the due date.”

“Advances for services are taxable. Notification 66/2017 covers goods only. There is no equivalent for services, so receipt of payment remains a live limb, and an advance creates a time of supply on the date it is received.”

“A small seller of goods can register in a State where it has no premises by declaring an e-commerce operator's warehouse there as its principal place of business.”

“Each extra GSTIN is a standing compliance cost. An unnecessary registration means returns to file in that State, nil or not.”

“The GST Council recommended waiver of late fee on delayed filing of return under section 39(1) of the CGST Act, 2017, for taxpayers with an annual turnover up to Rs. 5 crore in the preceding financial year, if the said delayed return is filed by the end of the month in which it…”

“Notification No. 66/2017 – Central Tax, issued under Section 148, notifies "the registered person who did not opt for the composition levy" as a class that pays tax on outward supplies of goods "at the time of supply as specified in clause (a) of sub-section (2) of section 12".”

“Reverse charge tax cannot be paid out of the electronic credit ledger.”

“A wrong State cannot be corrected through the verification process.”

“Getting the time of supply wrong rarely changes how much tax you pay. It changes when the tax was due, and interest under Section 50 runs from that date.”

“Since 10 October 2024, a registered business that rents an office, shop or warehouse from an unregistered landlord pays GST on the rent itself under reverse charge.”

“Rule 10A wants bank details within thirty days of grant, or before the first GSTR-1 or IFF if that comes earlier.”

“Section 12 of the CGST Act answers it for goods, Section 13 for services, and Section 14 overrides both when the rate changes, though for goods most suppliers stay on the invoice date even then.”